Abstract:
Asset valuation is an essential component of accounting, having direct implications for the economic decisions of an entity. To ensure a correct and consistent valuation, a solid training in accounting is necessary. In this context, the accounting curriculum plays a crucial role in developing the skills necessary to make reliable and relevant valuations. JEL: I23, M14; CZU: [378.091.214:657](478); DOI: https://doi.org/10.53486/isc2024.15
Description:
GRIGOROI, Lilia, FRUNZE, Rodica. Rolul curriculumului contabil în dezvoltarea competențelor de evaluare a patrimoniului = The Role of The Accounting Curriculum in Development Assets Evaluation Competences. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare intern. în memoriam prof. Viorel Ţurcanu, 15 noiem. 2024, ed. a 3: Culegere de teze științifice. Chişinău: SEP ASEM, 2024, pp. 61-64. ISBN 978-9975-167-94-9 (PDF).
